I can't say what you are doing wrong, but I suggest you try these free F6 materials,

http://www.opentuition.com/acca/f6/index.php

opentuition course notes have got good reviews,
(some comments about F6 notes are here: http://www.opentuition.com/forum/viewtopic.php?f=5&t=5&start=30)

I failed this exam for the 3-rd time, can anyone who had experience passiong this paper, share the way the study, maximum that i received were 40 points,

I got 82 in F6 (UK) and never struggle with this subject. I used Kaplan stuff, studied whole course, did all illustrations and test your understandings and finished my exam kit one time before going to exam.

That was enough to give me pass marks. Which study material u r using?

I also passed F6 (UK) last December and Also cat T9 the June before I passed with high marks too . I also used the Kaplan stuff and again like ziqbal studied the whole course. You have to learn the pro formas that what the markers expect to see. This exam is good that you know what the first three questions are going to be. Do not spend more than the set time for each question move on to the next and if you have time go back. Down load the question & answers past papers of the acca web site and look at the marking scheme you will be surprised what you get 1/2 a mark etc for . If you do not add something into the tax comp etc because it should not be there. Tell the marker you have not added it because he may think you have just forgotten it. but if you tell him he will know you know what your doing and you will receive the mark. And do all the exam kit but be aware that some of the allowances have changed so your answers may not be 100% correct. Hope this helps.

i was using BPP online training, maybe it is not the best book to study, or maybe i am doing somth wrong